Ledger sheet



1. A. B. SMITH.

LEDGER SHEET,

APPLICATION nuzn APR. 30, 1919.

Patented May 16, 1922.

entered in the checks-deposits column.

UNITED? STATES PATENT OFFICE,

arsenal. SMITH, or STAMFORD, connncrrcur; Assrenon 'ronivnnnwoon TYPE- WRITER COMPANY, oFnEW YORK, N. Y., A CORPORATION or DELAWARE.

, LEDGEB SHEET."

Application filed April 30,

Z '0 all tuiwm it may] concern Be it known that I, Jesse A. B. Siurrn, a citizen of the United States, residing in Stamford, inthe county of liairlield and State of Connecticut, have invented certain new i and useful. Improvements in Ledger Sheets, of which the following is a specihcation.

This invention relates to bookkeeping devices, and is herein illustrated as applied to aloose-leaf Boston ledger such as is used for bank bookkeeping, and as especially adapted to be used in connection with an Underwood standaifi'd bookkeeping machine Boston ledger-s comprisesheets which have horizontal rulingsto divide them into spaces, so that there is a horizontal space be tween each two lines of'ruling for eachaccount on the ledger. These ledge/rs are also provided withvertical rulings to divide the horizontal spaces into columns for days, a column or columns for names, and other minor columns. Each day column is usually :liurther divided into two or three subsidiary columns. shown herein, these subsidiary columns are two in number, one to receive the items of. chargesand credits, or checks and deposits, the other column to show the current daily balance.

In order to enable a sheet of this character to be utilized to advantage in a typewriter bookkeeping machine, it is preferable to provide a column adjacent the daily balance column of each day, in which the pick-up balances can be written, while transferring the current daily balance into a computing register, preparatory to adding thereto or substracting therefrom the next item to be A pickup column, when thus utilized, on

ables the typist to visually verify the copying of the daily balance into the computing re "'ster, and by having the pick up column adjacent the daily balance column, the tie tection of errors in this copying is greatly ance has beenchecked up, it is usually both a waste of space on the sheet written, and a waste of valuable storage room, to keep the Written pick-up balances as a part of the Specification of Letters Patent. Patented May 16, 1922.

1919. Serial Nb. 293,641.

permanent records. Besides this, it the sheet is made wide enough to accommodate the pick up columns on lts body, it becomes so" wide to be awkward to manage, and re quires an exceedingly wide carriage in the tached and discarded at the end of each days work, or at the beginning oif the sue ceeding 'day's work, or at such other time as is desirable. In carrying out this invention,

I have found it advantageousto provide an extension flap attached to anedge of the ledger-sheet, said flap preferably extending from the side edge of the sheet last to beused over-toward the opposite end of the sheet,

and in a bank-ledger covering up all the day columns except the column for thefirst day. This flap or extens1on,along the edgewhich is adjacent the column for the lirst'day, is adapted to receive the plck-up balances at the most ellective position for that day, and, this flap being integral with the sheet, preserves its proper alignment with reference to the entries on the body of the sheet.

Vv'hen thelast entries have been made on the day column, for which the flap has served as a pick-up? column tlie section of the flap which covers up the column to be used the next day, may bedetached;be1ng forthls purpose preferably separated from the rest of the flap by a line of perforations. The flap advantageously contains a separate column or detachable portion to serve as a pick-up column for each of the other day columns.

l'n order to enable both sides of the ledgersheet to be conveniently utilized, theremay he provided two flaps, one attached at each end of the body of the ledger-sheet. Since these :llaps are not kept for permanent use, and do not need to have edges which require sullicient strength to endure handling many times, the flaps may be made, if desired, of cheaper or lighter stock than the body of the ledger-sheets, and may be attached thereto by i asting. This will enable thinner stock to be used for the flaps, thus mate rially reducingthe thickness of the ledger while in use, and also enabling money to be saved by the utilization of a cheaper stock than the fine ledger bond usually used for the body of such ledgers. The flaps may be attached either at the side edges or at the top and bottom edges of the ledger-sheet.

Other features and advantages will hereinafter appear.

In the accompanying drawings,

Figure 1 is a perspective view of one form of Boston ledger-sheet, showing the sheet at the close of Mondays business, ready to make the opening entry on Tuesday.

Figure 2 is a section through a sheet, showing how the flaps may be pasted upon the body of the sheet.

Figure 3 is a perspective view of the opposite slCl6 of the sheet shown in Figure 1, as it is used on Monday of the succeeding week.

Figure 4 is a face View of the transfer column concealed at the right hand of Fig ure 3,'shown detached, as it is used for copying onto the next sheet.

Figure 5 is a perspective view of a modified form of the sheet shown in Figure 1, in which the flaps are attached at the bottom and top edges.

0 Figure 6 i an enlarged view of part of the sheet shown in Figure 5.

The ledger-sheet, herein shown, comprises a body portion 10, which has on each of the faces a name column 11 and a series of day columns 12, there being one day column 12 for each day of the week. as seen in Figure 1. .Each day column 12 is further subdivided into a checks-deposits column 13 and a daily balance column 14, of which the former is adapted to receive the grouped item entries as they come in, and the latter is adapted to'always show, at its latest entry, the current working balance.

At the beginning of a days work on Mon: day, the ledger-sheet showed a working daily balance of $2000, brought over from the preceding Saturday. Preparatory to entering the first item, which represents a deposit of $500, the typist passes the folded sheet 10, with its flaps 15 and 16 lying against it, as folded in Figure l, around the platen of the bookkeeping machine, and copies out onto the extension 17 of the flap 16, which overlies the Tuesday column 12, the daily balanceof $2000 shown in the Monday daily balance column; this being added at the same time into the computing register of the two-register bookkeeping machine, which is a type now on the market. One form of this machine embodying three registers is illustrated in the patent to Hoyt, No. 1,280,228..

Then the typist positions the typewriter carriage to the checks-deposits column 13 of Monday, and writes therein the item $500,

adding this item into the computing register, and also into the footing register common in that type of machine. Then the typist position the typewriter carriage to write in the daily balance column 14 of Monday, and copies therein the total shown in the computing register, at the same time subtracting it out of that register, thus bringing the computing register to zero. The accuracy of this work is then proved by printing the usual clearance sign star.

Usually in ordinary bookkeeping accounts, there is only one deposit item and one check item for each day, unless checks or deposits come in at widely separated intervals during the day,this resulting from the fact that to assist in eliminating errors, the typist usually enters a large number of accumulated checks on a series of ledger-sheets at the appropriate columns and then enters a series of accumulated deposits on these sheets. in this way minimizing the likelihood of entering a check as a deposit, or vice versa.

The entries so far described as being made this day are usually made in black. The last item, as shown entered this day, is an item of checks amounting to $1900. lreliminarily to entering this, the typist positions the typewriter carriage to copy out the daily balance of $2500 from column 1- onto the extension 1?, adding it into the computing register aforesaid, and then re, positions the carriage and writes out, advantageously in red,-the item $1900, subtracting this from both the computing aml the footing register. Then the typist brings the typewriter carriage to write in column 1- and copies into said column the total. now shown in the computing register, namely. $600, which represents the final balance for that day, and then prints the usual star; this final balance being written in black.

At the close of the days business. and preparatory to opening the books on Tuesday, the working daily balances of illonday are transferred in the ordinary manner to the top of the daily balance column of Tues day, the extension 17 having prev iously been detached along its perforated line 18, in order to uncover the Tuesday column. For working in Tuesday, the pick-up balance column is written on the extension 11) from which the extension 17 was detached. The extensions of the flap 16 for the rest of the week are also utilized in the same manner. there being provided, immediately [4) the right of Saturday, a narrow pick-up flap 20, which overlies a transfer balam-e column 21, said transfer balance column serving to receive balances transferred from the Saturday daily balance column.

The pick-up column flap 20 may be detached at the close of Saturdays business, before copying the transfer balances from (ill the Saturday daily balance column onto the transfer balance column 21; or the entries in the transfer balancecolumn may be made by interposing a cairbon-sheet between the flap 520 and the column 21. In either case, the flap 20 is detached along the perforated line 22, winch hitherto has served as a hinge on which the extension l6, l7 swings, and the transfer balai'uie column may be folded over along the line 23, or detached along the line 23, and copied into the daily balance column 24: on the opposite side oi the sheet shown in Figure 3, on. which side of the sheet entries may be made with precisely the same pro; cedure, as described for the side shown in Figure 1.

The flap 151is provided with perforations 18, like the flap l6, and is also provided with a Saturday pick-up extension column 2!), which overlies a transfer balance column (not seen), separated from the body oi the sheet by a line of perforations 23. This transfer balance column which is on the back of the flap .16 is adapted to be detached and utilized for copying onto the sheets l'or the next Weeks business, just as the transfer column 21 may be detached and so used.

in order to enable the sheets to be readily handled, it is customary to provide a loose leaf file, or a binder which isadairtr-wl to bind them in any usual manner at the lliottom.

To enable the flaps or extensions 15 and 16 to he made out oi cheaper or lighter stock,

a if desired, they may be attached to the body of the sheet 10 by flaps or slips 2t), which are adapted to be pasted down upon the edges of the sheetlO, the edges of the overlapping portions being advantageously along peritorated lines such as the line 23.

The sheet, when finally filled up with en tries and put away for storage, is reduced.

down to the size between tlu-i two lines 23,

with the result that it then occupies no more space or thicknes than an ordinary handwritten ledger-sheet, since the pasted thicknesses are detached either when or utter writing the transfer balances.

The sheet shown in Figures 5 and (3 has one flap attached at the top along the line 28, instead of at the end oi? the shert, and the other flap attached at the bottom along the line 29,bu,t, like the Figure l. sheet, is

provided with lines of perforations 18in enalile the flaps to be separated. day by day.

'lhere are also providel perforations along the lines 28 andQtl to enable the flaps to be detached along the lold when separated along the line 18. 7

Variations maybe resorted to within the scope of the invention, and portions of the improvements may be used without others. ring thus described my inventioml claim:

l. The

combination with a Boston ledger-sheet, for use in a combined typewrit ing and computing machine in which computation of a transaction for any day in volvcs the typing oil the previous balance and the running olthe same into the register, said ledger-sheet having day columns, each including subsidiary columns tor trans actions and daily balances, ol means to take the place of the pick-up columns which would otherwise be necessary in the ledgershcet, said means comprising a piclcup sheet attached at one edge to and normally overlying the ledger-sheet, and comprising a plurality of temporary pick-up columns separated by lines of less strength so positioned as to coincide with the lines between the day columns, exposure of any day column in which it'is desired to compute being effected by detaching the corresponding portion 01" the pickup sheet and with drawing it from overlying position.

A ledger-sheet adapted for use in a printing computing machine, divided into day columns, and having an extension attached thereto overyling all but one oi said day columns, and including weakened lines along which the OTsLlIEIlSiOIllS adapted to be detached in striy s covering one day column at a time.

3. The combination with ledger'sheet for use in a printing computing machine, said ledger-sheet being divided into day columns, each of which comprises subsidiary columns including a daily balance column and a transaction column, of an extension oi said ledger-sheet overlying, when in use, the day columns to the right of the one in use to receive pick-up entries from previous daily balance columns, said extension comprising pick-up column sections having lines of less strength tlierebetween, to permit the removal of used pick-up columns in succession and the consequent uncovering of underlying day columns.

1-. A ledger-sheet adapted for use in aynrinting computing mael'iine, divided into day columns, each day column comprising a pinrality of subsidiary columns which include a daily balance column and a credit column, extensions of said sheet overlying the day columns so that the one in use may have a pickup column adjacent it adapted toreceive pick-up entries from the daily balance colummand a weakened line at the edge Oil each extension to permit it to be detached to permit the underlying column to be used, said extensions forming a flap extending from the vertical edge of said ledger-sheet.

5. A ledger-sheet adapted for use in a printii'ig computing machine, divided into day columns, each day column comprising a plurality of: subsidiary columns which include a daily balance column and a credit column, an extension of said sheet overlying each daycolumn, and adapted to receive pick-up entries from the adjacent daily balance column and to be detached in sections to permit the underlying columns to be used, said extensions forming a flap extending from the vertical edge of said ledgersheet, a weakened line for each day column to permit the day columns on the ledgersheet to be successively uncovered by detaching the extensions overlying the separate pick-up columns, and a transfer balance column between said extensions and the body of the sheet, adapted to receive balances to be transferred to the sheet for the next week.

6. A ledger-sheet adapted for use in a printing computing machine, divided into day columns, an extension of lighter weight than the'body of the ledger-sheet, to cover up the day column adjacent the one in use, to serve for receiving a pick-up balance from the column in use, and to be detached to uncover the column beneath it, and a slip pasted to the edge of the ledger-sheet connectingthe extension of the sheet and forming a hinge for it. j

"4', A ledger-sheet adapted for usein a, printing computing machine, divided into day columns,an extension of lighter weight than the .body of the ledger-sheet, to cover up the-day column adjacent the one in use, to serve for receiving a pick-up balance from the column in use, and to be detached to uncover the column beneath it, a slip pasted to the ledger-sheet connecting said extension to the sheet, said slip where pasted to the sheet coinciding with a transfer balance column, and a weakened line between said transfer column and the remainder of the sheet to permit the pasted-on portion to be detached.

8, A ledger-sheet adapted for use in a printing computing machine, divided into day columns, an extension of lighter weight than the body of theledger-sheet to cover up the day column adjacent the one in use, to serve for receiving a pickup balance from the column in use, and to be detached to uncover the column beneath it, a slip pasted to the ledger-sheet connecting said extension to the sheet, said slip where pasted to the sheet coinciding with a transfer balance column, a weakened lin between said transfer columnand the remainder of the sheet to permit the pasted-on portion to be detached, a similar transfer balance column at the opposite edge of the sheet, and a similar slip and connected extension pasted thereto and adapted to receive pick-up column entries from day columns on the opposite side of the sheet.

9, A ledger-sheet adapted for use in a printing computing machine, divided into day columns, and having an extension attached thereto at one end and overlying all but one of said day columns, and including weakened lines along which the extension is adapted to be detached in strips covering one day column at a time, and a similar extension for the opposite side of the sheet attached at the opposite end thereof.

10. The combination with a ledger-sheet for use in a printing computing machine, said ledger-sheet being divided upon each face into day columns, each of which comprises a plurality of subsidiary columns including a daily balance column and a transaction column, of an extension attached to the ledger-sheet at each edge and overlying, when in use, the day columns to the right oi the one in use, said extensions comprising strips readily detachable along lines oi less strength and constituting pick-up columns coextensive with the underlying day columns, so that removal of a used pick-up column will expose a corresponding underlying day column.

11. A ledger-sheet adapted for use in a printing computing machine, divided into day columns upon each face, each day column comprising a plurality of subsidiary columns which include a daily balance column and a credit column, an extension of said sheet at each end overlying the day column adjacent the one in use, adapted to receive pick-up entries from the daily balance column and to be detached to permit the underlying column to be used, a slip extending from each vertical edge of said ledger-sheet connecting said extensions to the sheet, and weakened lines on said extensions for each day column to permit the day columns on the ledger-sheet to be successively uncovered by detaching the overlying pickup column extensions.

l2. The combination with a ledger-sheet for use in a printing computing machine divided into day columns upon each face, of cover-sheets of lighter weight than the ledger-sheet positioned to over the day columns to the right or the one first to be used, each cover-sheet comprising strips readily detachable along lines of less strength and constituting pick-up columns to receive pick-up balances for use in computations in the day columns in use, and a slip at each end of the ledger-sheet pasted thereto and to the corresponding cover-sheet to connect the same.

13. The combination with a Boston ledger-sheet, for use in a combined typewriting and computing machine in which computation of a transaction f0 any day involves the typing of the previous balance and the running oi the same into the register, said ledger-sheet having day columns, each including subsidiary columns for transactions and daily balances, oi means to take the place of the pick-up columns which would otherwise be necessary in. the ledgersheet, said means comprising a pick-up sheet attached at one edge to and normally overlying the ledger-sheet, and comprising lill a plurality of temporary pick-up columns separated by suitable lines of demarcation so positioned as to coincide with the lines between the day columns, exposure of any day column in Which it is desired to compute being effected by detaching the corresponding portion of the pick-up sheet along one JESSE A. B. SMITH.

Witnesses CATHERINE A. NEWELL, EDITH B. LIBBEY. 

